Revision u/s 263 - once the AO cannot examine any other issue ...

PCIT's Revision Order Overturned: Limited Scrutiny Assessment Confines Review to Issues Initially Examined by AO u/s 263.

January 10, 2023

Case Laws Income Tax AT

Revision u/s 263 - once the AO cannot examine any other issue except the issue as selected for limited scrutiny assessment, the PCIT can examine the only issue which was before the AO during the course of scrutiny assessment and not any other issue, which has not been subject matter of the AO for the assessment in a limited scrutiny assessment - Revision order set aside - AT

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Revision u/s 263 - once the AO cannot examine any other issue ...

PCIT's Revision Order Overturned: Limited Scrutiny Assessment Confines Review to Issues Initially Examined by AO u/s 263.

January 10, 2023

Case Laws Income Tax AT

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